Can I claim a dependant if I have "permanent custody" but he mostly lived with his father this year?

Question

I allowed his father to claim him on his taxes the four years he lived with me and his father is behind in child support for all three children. This will be the last year I can file him because his father has modified the custody order since he is almost 13 and he can decide to live where he wants. I have always provided the children's insurance.

Answer 1

I believe that as far as federal taxes, the main thing they worry about is RESIDENCY of the child. They ask "did the child reside with you...etc.". I think that officially YOU have to transfer the deduction-right to the non-custodial (in legal sense, but custodial in physical sense) father by filing a Form 8332,
"Release of Claim to Exemption for Child of Divorced or Separated Parents", or a substantially similar statement form with your tax and he files same statement (from you) with his tax. I've put the link to the official IRS descriptive publication below and you can also download form 8332 and its instructions from the official IRS site.
Consider getting a reimbursement for portion of the -is it $1200?- deduction from the father if you, say, covered 50% of the child-expenses overall.
Thus the calculation would be: He deducts $1200 for the child. He saves [highest tax bracket * $1200] on HIS income tax. Let's say his tax bracket of combined state and federal is 40%. Then he saves 40%*1200 = $480. If you feel that 50% of that should be yours, he pays you $240. Case closed.
If you guys are able to talk and can split the money as described, then clearly the parent with the highest tax bracket is the best one to take the deduction.
The bottom line is that only one of you can claim the deduction and IRS expects you to figure out which one.

Here's the semi official word from Intuit Turbo Tax:

Exemptions for dependents
You can continue to claim your child as a dependent on your tax return if the divorce decree names you as the custodial parent. If the decree is silent on that point, you would still be considered the custodial parent -- and thus eligible for the exemption -- if your child lived with you for a longer period of time during the year than with your ex. (It's possible for the noncustodial parent to claim the exemption if the custodial parent signs a waiver pledging that he or she won't claim it.) Remember too that if you're the parent who claims the dependent exemption, you're also the one who has the right to claim the child credit or a HOPE or lifetime learning credit. Put another way, if you can't claim the exemption, you can't claim those credits . . . even if you pay the college bills.

Answer 2

let the father claim him.
He has been and IRS will surely allow him to claim the child since resided with him anyway and he has claimed last four years.

parents together are both responsible for children-money isn't
the reason you had them--he fed and clothed= a few dollars toward insurance isn't child support..

soon these kids will be grown--
don't create a battle zone over money..
or you will lose them for sure..

Answer 3

If your ex is claiming him then you cannot. Legally you should've been able to, but since he hasn't been living with you then that's illegal.

You must get an attorney to make the ex pay his back charges of child support, that's all you can do.

Answer 4

Who every paid for his food clothes roof over his head gets to claim him if he lived in his house he gets to claim. Your tax book tells you this.

Answer 5

no you cant. it is fraud if you do.